Legal Opinion
NCR Corp. v. State Tax Commission
Missouri Court of Appeals
Decided April 20, 1982No. WD 32205PublishedCited by 1 opinion
1Opinion of the Court
KENNEDY, Judge.
NCR Corporation appeals from a judgment of the Circuit Court of Cole County, Missouri, affirming a decision of the State Tax Commission which assessed NCR’s leased business machines and computers in the City of St. Louis at a valuation of $572,961 for 1976. The Commission’s decision followed a hearing upon an appeal by NCR from a ruling of the City of St. Louis Board of Equalization denying relief from an assessment made by the city assessor. A valuation of $54,409 for other personal property, not under lease, is not disputed.
The assessor for the City of St. Louis valued the…
2Cases cited5 opinions
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- St. Joseph Stock Yards Co. v. United StatesSupreme Court of the United States · 1936
- Metal Form Corp. v. LeachmanSupreme Court of Missouri · 1980
- Xerox Corp. v. State Tax CommissionSupreme Court of Missouri · 1975
- City of St. Louis v. State Tax CommissionSupreme Court of Missouri · 1974
3Cited by1 opinion
- State of Tennessee v. Michael SmithTennessee Supreme Court · 2016